{
  "built": "2026-09-29",
  "years": {
    "irs": [
      2018,
      2019,
      2020,
      2021,
      2022
    ],
    "acs": [
      2018,
      2022
    ],
    "sales": [
      2023,
      2024,
      2025
    ]
  },
  "sources": {
    "irs": {
      "publisher": "Internal Revenue Service, Statistics of Income",
      "title": "Individual Income Tax Statistics, ZIP Code Data",
      "page": "https://www.irs.gov/statistics/soi-tax-stats-individual-income-tax-statistics-zip-code-data-soi",
      "covers": "Tax years 2018-2022",
      "pulled": "2026-09-28"
    },
    "acs": {
      "publisher": "U.S. Census Bureau",
      "title": "American Community Survey 5-year estimates, 2018-2022",
      "page": "https://www.census.gov/programs-surveys/acs/data/summary-file.html",
      "covers": "Survey years 2018-2022",
      "pulled": "2026-09-28"
    },
    "sales": {
      "publisher": "NYC Department of Finance",
      "title": "NYC Citywide Annualized Calendar Sales Update",
      "page": "https://data.cityofnewyork.us/d/w2pb-icbu",
      "covers": "Sales dated 2023-2025",
      "pulled": "2026-09-28"
    },
    "modzcta": {
      "publisher": "NYC Department of Health and Mental Hygiene",
      "title": "Modified Zip Code Tabulation Areas (MODZCTA)",
      "page": "https://data.cityofnewyork.us/d/pri4-ifjk",
      "covers": "Boundaries",
      "pulled": "2026-09-28"
    },
    "nta": {
      "publisher": "NYC Department of City Planning",
      "title": "2020 Neighborhood Tabulation Areas (NTAs)",
      "page": "https://data.cityofnewyork.us/d/9nt8-h7nd",
      "covers": "Boundaries",
      "pulled": "2026-09-28"
    }
  },
  "fields": [
    {
      "column": "irs_share_of_city_investment_2022",
      "label": "Share of NYC investment income",
      "unit": "share",
      "source": "irs",
      "note": "Share of inflation-adjusted annual investment income in all mapped areas with published IRS figures. Same 2018\u20132022 years and 2022 dollars as the panel."
    },
    {
      "column": "irs_income_per_household_2022",
      "label": "Tax records: annual income per household",
      "unit": "dollars",
      "source": "irs",
      "note": "Annual average AGI, adjusted year by year to 2022 dollars using BLS CPI-U, divided by ACS households in the same mapped area. Combined-source estimate; returns are not linked to households."
    },
    {
      "column": "irs_agi_annual_2022",
      "label": "Annual average AGI, 2022 dollars",
      "unit": "dollars",
      "source": "irs",
      "note": "Sum of each year's AGI multiplied by CPI-U 2022 / CPI-U year, divided by five years."
    },
    {
      "column": "irs_investment_annual_2022",
      "label": "Annual average investment income, 2022 dollars",
      "unit": "dollars",
      "source": "irs",
      "note": "Taxable interest, ordinary dividends and net capital gains; each year adjusted using CPI-U, then averaged."
    },
    {
      "column": "irs_investment_share_2022",
      "label": "Investment share of reported income",
      "unit": "share",
      "source": "irs",
      "note": "Inflation-adjusted investment income divided by inflation-adjusted AGI across 2018\u20132022."
    },
    {
      "column": "irs_returns_annual",
      "label": "Annual average tax returns",
      "unit": "count",
      "source": "irs",
      "note": "Sum of returns for 2018\u20132022 divided by five. Not unique filers."
    },
    {
      "column": "zip",
      "label": "ZIP area",
      "unit": "text",
      "source": "modzcta",
      "note": "MODZCTA code. Some areas combine several ZIP codes."
    },
    {
      "column": "name",
      "label": "Neighborhood",
      "unit": "text",
      "source": "nta",
      "note": "Residential NTA that covers most of the area. Names can repeat; the ZIP is the identifier."
    },
    {
      "column": "borough",
      "label": "Borough",
      "unit": "text",
      "source": "nta",
      "note": ""
    },
    {
      "column": "zips_included",
      "label": "ZIP codes included",
      "unit": "text",
      "source": "modzcta",
      "note": "ZIPs joined to the area. Nassau ZCTAs 11001, 11003 and 11040 are left out."
    },
    {
      "column": "irs_returns",
      "label": "Tax returns",
      "unit": "count",
      "source": "irs",
      "note": "Returns filed for the latest tax year. Rounded to 10 by the IRS."
    },
    {
      "column": "irs_agi_per_return",
      "label": "Adjusted gross income per return",
      "unit": "dollars",
      "source": "irs",
      "note": "Five tax years pooled. Legacy research field in nominal dollars; not the household-normalized map measure."
    },
    {
      "column": "irs_wages_per_return",
      "label": "Wages per return",
      "unit": "dollars",
      "source": "irs",
      "note": "Five tax years pooled."
    },
    {
      "column": "irs_capital_income_per_return",
      "label": "Investment income per tax return",
      "unit": "dollars",
      "source": "irs",
      "note": "Taxable interest, ordinary dividends and net capital gains. Five tax years pooled."
    },
    {
      "column": "irs_investment_income_annual",
      "label": "Investment income, annual average total",
      "unit": "dollars",
      "source": "irs",
      "note": "Sum of taxable interest, ordinary dividends and net capital gains across all mapped returns, divided by the number of tax years."
    },
    {
      "column": "irs_capital_gains_per_return",
      "label": "Net capital gains per return",
      "unit": "dollars",
      "source": "irs",
      "note": "Five tax years pooled."
    },
    {
      "column": "irs_partnership_per_return",
      "label": "Partnership and S-corp income per return",
      "unit": "dollars",
      "source": "irs",
      "note": "Five tax years pooled."
    },
    {
      "column": "irs_capital_share_of_agi",
      "label": "Investment income share of AGI",
      "unit": "share",
      "source": "irs",
      "note": "Five tax years pooled."
    },
    {
      "column": "irs_top_share_of_returns",
      "label": "Returns with AGI of $200,000 or more",
      "unit": "share",
      "source": "irs",
      "note": "Five tax years pooled."
    },
    {
      "column": "irs_top_agi_per_return",
      "label": "Average AGI of returns at $200,000 or more",
      "unit": "dollars",
      "source": "irs",
      "note": "Five tax years pooled. Blank where the IRS suppressed the class."
    },
    {
      "column": "irs_top_share_of_agi",
      "label": "Share of AGI on returns at $200,000 or more",
      "unit": "share",
      "source": "irs",
      "note": "Five tax years pooled."
    },
    {
      "column": "irs_share_of_city_capital_income",
      "label": "Share of mapped investment income",
      "unit": "share",
      "source": "irs",
      "note": "Five tax years pooled."
    },
    {
      "column": "irs_share_of_city_returns",
      "label": "Share of mapped tax returns",
      "unit": "share",
      "source": "irs",
      "note": "Five tax years pooled."
    },
    {
      "column": "acs_population",
      "label": "Population",
      "unit": "count",
      "source": "acs",
      "note": ""
    },
    {
      "column": "acs_households",
      "label": "Households",
      "unit": "count",
      "source": "acs",
      "note": ""
    },
    {
      "column": "acs_median_household_income",
      "label": "Median household income",
      "unit": "dollars",
      "source": "acs",
      "note": "Representative ZCTA median, not a combined-area median. In 2022 dollars. The Census reports 250,001 for any median above $250,000."
    },
    {
      "column": "acs_median_household_income_moe",
      "label": "Household income margin of error",
      "unit": "dollars",
      "source": "acs",
      "note": "90% confidence margin for the median, from the representative ZCTA. In 2022 dollars. Blank when unavailable or top-coded."
    },
    {
      "column": "acs_mean_household_income",
      "label": "Census: average household income",
      "unit": "dollars",
      "source": "acs",
      "note": "ACS B19025 aggregate household income divided by B19001 households, summed over the assigned ZCTAs. Published in 2022 dollars; not adjusted again. Excludes capital gains."
    },
    {
      "column": "acs_share_households_200k",
      "label": "Households with income of $200,000 or more",
      "unit": "share",
      "source": "acs",
      "note": "Highest category in ACS table B19001. It has no upper edge."
    },
    {
      "column": "acs_renter_share",
      "label": "Households that rent",
      "unit": "share",
      "source": "acs",
      "note": ""
    },
    {
      "column": "acs_median_gross_rent",
      "label": "Median gross rent",
      "unit": "dollars",
      "source": "acs",
      "note": "Monthly rent plus utilities. The Census reports 3,501 for any median above $3,500."
    },
    {
      "column": "acs_private_share_k12",
      "label": "K-12 students in private school",
      "unit": "share",
      "source": "acs",
      "note": "Private includes religious schools. Charter schools count as public."
    },
    {
      "column": "acs_seasonal_units",
      "label": "Homes held for occasional use",
      "unit": "count",
      "source": "acs",
      "note": "Vacant units for seasonal, recreational or occasional use."
    },
    {
      "column": "acs_seasonal_share_of_units",
      "label": "Share of homes held for occasional use",
      "unit": "share",
      "source": "acs",
      "note": ""
    },
    {
      "column": "sales_count",
      "label": "Home sales",
      "unit": "count",
      "source": "sales",
      "note": "One-to-three family homes, co-ops and condos sold for $100,000 or more."
    },
    {
      "column": "sales_median_price",
      "label": "Median home sale price",
      "unit": "dollars",
      "source": "sales",
      "note": "Blank below 20 sales."
    },
    {
      "column": "sales_over_5m",
      "label": "Home sales of $5 million or more",
      "unit": "count",
      "source": "sales",
      "note": ""
    }
  ],
  "city": {
    "areas": 177,
    "gains_low_year": 2019,
    "gains_low": 38209579000,
    "gains_high_year": 2021,
    "gains_high": 98437269000,
    "top_bracket_highest_zip": "10013",
    "top_areas": 15,
    "top_capital_share": 0.5445,
    "top_returns_share": 0.0537,
    "bottom_areas": 88,
    "bottom_half_capital_share": 0.0292,
    "bottom_half_returns_share": 0.55,
    "median_topcoded_areas": 2
  },
  "comparison": {
    "dollar_year": 2022,
    "irs_formula": "sum(AGI_year * CPI_2022 / CPI_year) / 5 / ACS_households",
    "census_formula": "ACS_B19025_E001 / ACS_B19001_E001",
    "inflation": {
      "series": "CUUR0000SA0",
      "name": "CPI-U, U.S. city average, all items, annual averages",
      "annual_indexes": {
        "2018": 251.107,
        "2019": 255.657,
        "2020": 258.811,
        "2021": 270.97,
        "2022": 292.655
      },
      "source": "https://www.bls.gov/regions/mid-atlantic/data/consumerpriceindexannualandsemiannual_table.htm",
      "verified": "2026-09-29"
    },
    "note": "Both map layers use ACS household counts and 2022 dollars. IRS is a combined-source estimate, not linked household returns. Definitions and coverage differ; their difference is not a measure of missing income or wealth.",
    "legacy_fields": "Other IRS dollar fields and original concentration shares remain nominal unless their names end in _2022."
  },
  "source_files": {
    "nta.geojson": "2026-09-28",
    "acs_2022_b25064_ny.dat": "2026-09-28",
    "irs_2020_ny.csv": "2026-09-28",
    "acs_2022_b25003_ny.dat": "2026-09-28",
    "irs_2022_ny.csv": "2026-09-28",
    "acs_2022_b14002_ny.dat": "2026-09-28",
    "irs_2018_ny.csv": "2026-09-28",
    "acs_2022_b25004_ny.dat": "2026-09-28",
    "acs_2022_b01003_ny.dat": "2026-09-28",
    "modzcta.geojson": "2026-09-28",
    "acs_2022_b25002_ny.dat": "2026-09-28",
    "irs_2021_ny.csv": "2026-09-28",
    "acs_2022_b19001_ny.dat": "2026-09-28",
    "acs_2022_b19013_ny.dat": "2026-09-28",
    "acs_2022_b19025_ny.dat": "2026-09-28",
    "irs_2019_ny.csv": "2026-09-28",
    "sales.csv": "2026-09-28"
  },
  "pull_date_note": "Source-level dates show the most recent successful file download; source_files records individual file dates. Original cache dates are inherited from its source-family record.",
  "coverage": {
    "unit": "NYC Health MODZCTA",
    "min_returns": 1000,
    "excluded_zctas": [
      "11001",
      "11003",
      "11040"
    ],
    "irs_published_areas": 177,
    "note": "City shares refer to mapped areas with published figures, not all NYC residents or returns."
  }
}